<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>The aim of the article is to present the legal provisions used to identify taxpayers (and similarly other entities) using electronic communication in the times of COVID-19, in the light of the construction of public ICT systems for submitting declarations and applications. The COVID-19 pandemic accelerated the IT transformation, including the benefits of switching to digital tools, unless the legislator had already imposed an obligation to use electronic communication. For tax purposes, the range of possible signatures has not been limited to a qualified electronic signature, a trusted signature, a personal signature, and possibly a simple identity verification mechanism using an account in an ICT system secured only with a password. It is often used to sign the so-called “authorization data” (“tax data”). The new facilitations in the field of creating a trusted profile should translate into the popularization of the trusted signature, especially as there are more and more non-tax online services provided by public entities.</p>
</abstract>

The aim of the article is to present the legal provisions used to identify taxpayers (and similarly other entities) using electronic communication in the times of COVID-19, in the light of the construction of public ICT systems for submitting declarations and applications. The COVID-19 pandemic accelerated the IT transformation, including the benefits of switching to digital tools, unless the legislator had already imposed an obligation to use electronic communication. For tax purposes, the range of possible signatures has not been limited to a qualified electronic signature, a trusted signature, a personal signature, and possibly a simple identity verification mechanism using an account in an ICT system secured only with a password. It is often used to sign the so-called “authorization data” (“tax data”). The new facilitations in the field of creating a trusted profile should translate into the popularization of the trusted signature, especially as there are more and more non-tax online services provided by public entities.

Electronic Signature of the Taxpayer in Times of COVID-19

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

{"article-title":"Electronic Signature of the Taxpayer in Times of COVID-19"}

The aim of the article is to present the legal provisions used to identify taxpayers (and similarly other entities) using electronic communication in the times...

Electronic Signature of the Taxpayer in Times of COVID-19

Published Online: Nov 26, 2021

Page range: 111 - 120

Received: Jul 20, 2021

Accepted: Oct 15, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.07

Keywords
COVID-19, electronic signature, e-sign, law, tax

© 2021 Łukasz Goździaszek, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Electronic Signature of the Taxpayer in Times of COVID-19

Published Online: Nov 26, 2021

Page range: 111 - 120

Received: Jul 20, 2021

Accepted: Oct 15, 2021

DOI: https://doi.org/10.15290/bsp.2021.26.04.07

KeywordsCOVID-19, electronic signature, e-sign, law, tax

© 2021 Łukasz Goździaszek, published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
COVID-19, electronic signature, e-sign, law, tax